Symbolbild für Arbeitsrecht: Goldene Justitia-Waage vor Gesetzesbüchern. Passend zum Beitrag über Freistellung während der Kündigungsfrist und die Anrechnung von anderweitigem Verdienst nach aktueller Rechtsprechung des Bundesarbeitsgerichts.

Exemption during the notice period and malicious failure to seek alternative employment

An employee who is released from work by their employer following termination does not, in principle, maliciously refrain from other gainful employment within the meaning of Section 615 sentence 2 of the German Civil Code (BGB) if they do not enter into a new employment relationship before the end of the notice period.

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Mann packt seine Sachen auf dem Schreibtisch - bildlich für Kündigung

BAG: Bad leaver clauses for vested virtual options are invalid

Virtual options have become a popular means of incentivising employees. Among other things, they are intended to retain employees and reward and remunerate them for their loyalty to the company. Clauses in employment contracts that stipulate that virtual options expire in the event of voluntary resignation are therefore invalid due to unreasonable discrimination (Federal Labour Court, ruling of 19 March 2025, ref.: 10 AZR 67/24).

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Three wooden houses plus a percentage signage; symbol for the topic value added tax for rentals

Value added tax for rentals: What private landlords should know

According to the Statistisches Bundesamt (Federal Statistical Office), there were around 43 million homes in Germany at the end of 2023 – more than half of which are rented, many by private individuals. However, many private landlords are unaware that they too can be considered VAT-registered businesses.

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wooden house, coins and person in the background as symbos for the topic real estate and inheritance tax

Real estate and inheritance tax: What you should look out for and what exemptions are possible

Due to the high property prices, even supposedly “normal” houses and condominiums often exceed the tax-free amounts in the event of inheritance or a gift. However, there are specific tax exemptions, especially for owner-occupied residential property, which can bring considerable financial benefits. If you bequeath or give away a property,

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Grafik zur Blockchain – Symbolbild für den Mittelherkunftsnachweis bei Krypto-Transaktionen.

Proof of funds for crypto: Why comprehensive crypto documentation is becoming increasingly important

Would you like to sell cryptocurrencies and transfer the proceeds to your account?
It doesn’t necessarily sound like a problematic process, but it can become a major challenge, keyword: crypto proof of origin or proof of funds. As the crypto market becomes increasingly regulated, this proof is becoming more and more important. In the following article, we will show you why proof of funds may be required for crypto, what it must contain and how you can best prepare for it.

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Rechnungsbon und Münzen, symbolisch passend zum Thema Zwischenrechnung

Gastronomy: How to avoid mistakes in interim invoices

Interim invoices are part of everyday life in the hotel industry and gastronomy – but from a financial administration perspective, they harbour considerable risks. Restaurateurs who pass on interim bills to their guests without clear allocation or without a transaction number risk tax consequences and legal trouble.
What do restaurateurs need to bear in mind to play it safe during tax audits?

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Ein älterer Mann und ein jüngerer Mann, vermutlich Vater und Sohn, sitzen eng nebeneinander und lachen gemeinsam – ein Symbol für familiären Zusammenhalt und rechtzeitige Nachfolgeplanung.

Why you should make a will – before the law does it for you

Many people put off dealing with their will. However, anyone who has assets – whether in the form of real estate or company shares – or a complex family structure should not rely on the legal succession process. This often leads to disputes, tax burdens or outcomes that nobody wanted.

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Symbolbild: Bitcoin-Münze auf Tastatur – Darstellung der Auszahlung von Arbeitslohn in Kryptowährung, wie sie im Urteil des BAG im Beitrag thematisiert wird.

Wages in cryptocurrency: what works, what doesn’t?

Cryptocurrencies are becoming increasingly relevant in everyday life. They offer many advantages, but also disadvantages such as significant price fluctuations. But are cryptocurrencies suitable for paying wages, or are employers bound to conventional currencies? The Federal Labour Court (BAG) recently addressed this question.

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Berlin will: Avoid tax disadvantages with ‘directed disclaimer’?

The Berlin will is popular among married couples for jointly settling their estate. However, this type of will has tax disadvantages for children that are difficult to ‘correct’ after the death of one spouse. One way to avoid tax disadvantages for children after the death of a spouse is to make a directed disclaimer.

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Thema Asset Protection - Geld wird beschützt, symbolisch durch Regenschirm

Asset protection in Germany with the help of foundations – René Benko as a role model for asset protection?

The need to protect your assets from third parties is legitimate. Asset protection is an important issue, particularly for people with large and very large assets, and should always be considered when planning your estate.

A recent example of asset transfers to protect assets from third-party claims is the case of René Benko,

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Digitale Anzeigetafel mit dem Schriftzug „Bitcoin“ und Kursverlauf – das BMF verschärft die steuerlichen Mitwirkungspflichten für Krypto-Anleger.

Obligations for crypto investors to cooperate tightened: This is what the BMF is now specifically calling for

In a letter dated 6 March 2025, the Federal Ministry of Finance (BMF) clarified its position on the taxation of crypto assets and tightened key points. Particular emphasis is placed on the taxpayer’s obligations to cooperate, which have often been underestimated in the past. Anyone who trades in cryptocurrencies or otherwise generates income from digital assets now has a significantly greater responsibility to disclose all tax-relevant information to the tax office in full – regardless of the platform on which the trading took place.

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Compulsory portion of real estate: When property becomes a point of contention

Close relatives can be disinherited by a will – but the compulsory portion remains. It gets really tricky when the estate is mostly made up of property. The compulsory portion claim can then become a big cash flow problem for the heirs. How can you avoid disputes over the compulsory portion?

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Business shares, wages and company succession

In the context of business succession, it is common for business owners to transfer company shares to the next generation by way of gifts.
It is equally conceivable to gift company shares to employees for strategic reasons. But is such a gift, e.g. of shares in a limited liability company (GmbH), subject to income tax as remuneration? The Federal Fiscal Court recently addressed this question.

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Trinkgeld auf einem kleinen Tablett mit Restaurantrechnung, Geldscheinen und Münzen – Symbolbild für das Thema Trinkgelder in der Gastronomie.

Good news for restaurateurs: Simplification of the recording requirement for tips

In March 2025, the Federal Ministry of Finance published an important decision that should please many restaurateurs and hoteliers: the previous general requirement to record tips paid to employees has been revoked. This represents a reduction in bureaucracy for the catering industry, which is often the focus of tax audits, particularly with regard to cash management.
In this article, you will learn what this change means and what effects it will have in practice.

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Symbolbild: Bitcoin-Münze auf Tastatur – Darstellung der Auszahlung von Arbeitslohn in Kryptowährung, wie sie im Urteil des BAG im Beitrag thematisiert wird.

Trading GmbH for crypto: is it worth it for investors?

Private investors in Germany are disadvantaged in many ways from a tax perspective. Setting up a trading company can be a good option here to save taxes on crypto profits. We will show you the advantages and disadvantages of a trading company for crypto, who it is worthwhile for and what needs to be considered when setting it up.

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Cash register disruptions and TSS failures: What restaurateurs should know

For restaurateurs, a functioning cash register with an intact technical security system (TSS) is essential. This applies not only to business operations, but also to compliance with legal requirements vis-à-vis the tax authorities.

In this article, you will learn what measures you need to take to minimise tax and legal risks.

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Richterhammer und Waage der Justiz neben Bitcoin-Münzen, symbolisieren die neuen steuerlichen Regelungen für Kryptowährungen gemäß dem BMF-Schreiben vom März 2025. Im Hintergrund juristische Bücher als Zeichen für die rechtliche Einordnung digitaler Vermögenswerte.

New BMF letter on crypto in income tax law (2025): What will change for crypto investors?

On 6 March 2025, the German Federal Ministry of Finance (BMF) published a new letter on the income tax treatment of crypto assets, replacing the previous letter from May 2022. In large parts, the contents of the previous BMF publication are confirmed, but there are also some exciting changes that crypto investors should be aware of.

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Cannabisblatt im Gerichtssaal

Cannabis in the workplace: what employers should know 

Consuming and possessing cannabis is now legal for adults under certain conditions. This raises the question for employers: What legal rules apply in the workplace? Does it make sense to establish individual rules for your own staff and, if so, what should they be?

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Rechtliche Aspekte der Nachlassplanung für Kryptowährungen – Symbolbild mit Richterhammer und digitaler Technologie.

Cryptocurrencies and wills: important information for secure estate planning

Cryptocurrencies such as Bitcoin, Ethereum and other digital assets present a new challenge in the drafting of wills. Due to a lack of legal regulations and a lack of established case law, there are considerable legal and tax uncertainties regarding the inheritance and administration of crypto assets. In order to enable heirs to access digital assets smoothly and to minimise tax risks,

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Hand wählt aus digitalen Dokumenten aus

Bureaucracy Relief Act (BRA) IV: digital employment contract, digital job reference, etc.

The aim of the Fourth Bureaucracy Relief Act (BEG IV), which came into force on 1 January 2025, is to reduce bureaucracy. It is also intended to make things easier for employers, for example with regard to job references, employment contracts, notices or applications for expectant parents.

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Digital legacy: heirs are allowed to actively use social media accounts  

Social media accounts, such as Instagram accounts, are a very personal matter. This raises the question of what the heirs of an account can and cannot do with it. The Higher Regional Court of Oldenburg has now ruled that heirs may also actively use a social media account.

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Berlin Testament vs. Sylt Testament: Strategies for Tax-Free Wealth Transfer

When it comes to drawing up a will, married couples have various options to choose from that not only offer legal certainty but can also provide tax advantages. The well-known ‘Berlin Testament’ and the increasingly popular variant of the ‘Sylt Testament’ offer different approaches. In addition, the ‘property swing’ and the ‘Sylt model’ are two options for transferring real estate in a tax-optimised manner.

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Cash management & tax audit 2025: companies should avoid these mistakes

Even in 2025, cash-intensive companies will still face growing challenges: new legal requirements, the advance of digitalisation and increased tax audits by the tax authorities make professional cash management essential.

Our practical experience from current tax audits shows that, particularly in cash-intensive industries such as the gastronomy and hotel industries,

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Blick in ein Großraumbüro

From the home office back to the office: What employers should know

While working from home was initially an emergency solution during the coronavirus pandemic, it has now become established in many companies – instead of or alongside office work. However, more and more employers want to get their employees back from the home office to the office (‘return to office’).

But what does labour law have to say about this?

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Digital vernetztes Paragrafen-Symbol über offenen Händen - passend zum Thema Arbeitsrecht und die Einstufung von Fremdgeschäftsführern als Arbeitnehmer.

The managing director as an employee: a focus on holiday entitlement

In principle, the terms managing director and employee are mutually exclusive – managing directors are not considered employees under labour law. Nevertheless, in a recent ruling, the Federal Labour Court (Bundesarbeitsgericht, BAG) decided that an external managing director is to be regarded as an employee in certain constellations, for example with regard to holiday entitlement.

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The marital property swing – a tool for tax-free asset transfer and for repairing unconsciously triggered gift tax

In the case of a wealth/salary gap between spouses, the property settlement swing offers the possibility of transferring assets to the ‘poorer’ spouse independently of the gift tax allowance (500,000 EUR). If gifts have been made between the spouses without their knowledge in the past (e.g. by making payments into a joint account),

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Miniaturfiguren einer Familie in einer schützenden Hand - symbolisch stehend für Schutz des Familienvermögens über eine Familiengesellschaft oder Familienstiftung

Family company vs. family foundation

When it comes to long-term planning for the transfer and protection of family wealth, many families face an important decision: should a family-managed company or a family foundation be set up?

Both legal forms offer advantages in terms of asset succession, protection and management,

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Bild eines Richterhammers und eines Taschenrechners – symbolisch für ein Gerichtsurteil zur Kürzung der variablen Vergütung bei Krankheit

Reduction of variable remuneration in the event of illness: Is this legally possible?  

Employers often agree variable, performance-related remuneration with their employees. The Düsseldorf Higher Labour Court (Landesarbeitsgericht, LAG) has ruled that such remuneration, which is linked to team targets and the sales performance of third parties, may be reduced if an employee is absent due to illness for more than six weeks.

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Adult adoption – an overview of the opportunities, rights and tax benefits

The media often report on adult adoptions, most recently on that of Erwin Müller, founder of the Müller drugstore chain. After a rift between him and his son, he had three hunting friends adopt him. The “coffee king” Albert Darboven, on the other hand, failed with the adoption of Andreas Jacobs,

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Foundation & Management Board: Legal information on tasks, remuneration and liability

A foundation as a ‘legally independent estate’ also requires management and must be represented externally, similar to associations or corporations, for example. This task is performed by the foundation’s board of directors. This article takes a closer look at the tasks of the foundation board, its remuneration and liability issues.

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Hotelzimmer - Hotellerie Gastronomie

BFH ruling on inheritance tax: a risk for family businesses in the hospitality and hotel industry?

Inheritance tax law provides for extensive exemptions from inheritance tax for business assets. Now, a ruling by the Federal Fiscal Court (BFH) has caused a stir in family-run businesses in the hospitality industry: the court has stated, almost in passing, that these tax advantages do not apply to accommodation and,

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The 7 biggest accounting and record-keeping challenges for crypto companies

Companies that hold crypto assets are subject to general accounting and record-keeping obligations, as well as specific requirements regarding documentation, valuation and the tax treatment of transactions. Eight key aspects help to minimise risks and ensure compliance with legal and tax requirements.

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Erbvertrag - eine Lösung für unverheiratete Paare

Unmarried couples: a will or inheritance contract – the main thing is settled!

German inheritance law treats unmarried couples like strangers – regardless of whether the relationship has existed for weeks, months or decades or whether the couple is even engaged. That is why unmarried couples – with or without children – should organise their estate in such a way that their partner is considered and protected in the event of death.

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Ansicht von fliegenden Bitcoins

Airdrops from a business perspective: what are the advantages and what tax implications should be considered?

In the dynamic world of cryptocurrencies, there are numerous ways for companies to promote projects and build a dedicated community. These include airdrops, which are used to distribute tokens or coins to a broad mass of people for free.

We will show you how airdrops work in detail,

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Outplacement Newplacement

Newplacement: How employers can sweeten the farewell for employees   

Every now and then, employers want to or have to let employees go, but the law on protection against dismissal does not quite play along. Severance payments in termination agreements are then a common way of sweetening the pill for employees. But are outplacement or new placement a good alternative to make it easier for employees to say goodbye and make a fresh start?

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Avoid inheritance disputes: What you should look out for when making a transfer of assets during your lifetime

Recently, more and more reports about the inheritance dispute between Reinhold Messner and his children have appeared in the press. Although he had already transferred the majority of his assets to them several years ago, massive conflicts and mutual accusations have now arisen.

This prominent example shows how important it is to carefully plan the transfer of assets and property during one’s lifetime.

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Wills & Co.: What young, married parents should know

Young people tend to suppress the topic of death and all other related issues. This is especially true when it comes to wills. But at the latest when it comes to getting married and starting a family, young couples should consider the topic of wills and make individual arrangements.

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Weiterbildung - Rückerstattung von Fortbildungskosten

Reimbursement of training costs: these rules apply

Employers often cover training costs for their employees. However, employers do not have a statutory right of repayment against employees if employees leave the company shortly after training, for example. However, (labour) contract regulations on the repayment of training costs can solve this problem in an interest-oriented manner.

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The property in inheritance dispute

If several people become heirs and want to divide the estate among themselves, a “division of the estate” must take place. This often leads to disputes. Especially if the testator has left a property. This is because real estate usually has a value that is difficult to estimate. The inheritance settlement agreement to be concluded between the heirs must take into account both the legal and tax aspects of the division of the property.

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Hände übereinandergelegt

Non-profit organisations & ESG: more than just following a trend?

The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for the future?

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New BMF regulations: Clarity and security in the taxation of cryptocurrencies

In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details.

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NFT for companies: Business models and VAT treatment

Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges.

We look at possible business models opened up by NFTs and then address the challenges that arise when it comes to NFTs and VAT.

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Utility tokens: Use, benefits and taxation from an entrepreneur’s perspective

Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem.

But what about the taxation of utility tokens?

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Hamburg tax office declares ENS and TNS airdrops taxable

The Hamburg tax office has decided that airdrops of the Ethereum Name Service (ENS) and the Terra Name Service (TNS) are taxable. However, this opinion has no normative binding effect for other tax authorities. It is at the discretion of each tax authority to take its own tax position. Our article sheds light on the details and implications.

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